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近年来,越来越多的中国制造企业纷纷投资建设企业资源计划系统(ERP系统),希望通过引进先进的管理模式和现代信息技术,提高运作效率和降低生产成本,取得竞争优势。本文对ERP环境下制造企业的成本管理问题进行了梳理,采用规范和实例的研究方法,在对ERP和成本管理概念及原理分析的基础上,分析了传统成本管理与ERP环境下成本管理的异同,介绍了ERP中财务系统实施管理的意义和各大模块;针对我国ERP环境下制造企业成本管理的实践,提出了ERP环境下制造企业成本管理优化的新构想。
In recent years, more and more Chinese manufacturing enterprises have invested in the construction of enterprise resource planning system (ERP system). They hope that through the introduction of advanced management mode and modern information technology, they will improve operational efficiency and reduce production cost and gain a competitive advantage. Based on the concept and principle of ERP and cost management, this paper analyzes the similarities and differences between cost management under traditional cost management and ERP environment , Introduces the significance and major modules of the financial system implementation management in ERP. According to the practice of manufacturing enterprise cost management in ERP environment in our country, puts forward the new concept of manufacturing enterprise cost management optimization in ERP environment.